Sairam Nagril Sahkari Pat Sanstha Maryadit, Aurangabad V. Income Tax Officer, Ward-1(4),Aurangabad, Aurangabad

ITA 1363/PUN/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9297 (ITAT-PUNE)
• Duration Of Justice: 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 11-12-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: R.Y. BALAWADE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA No.1363/PUN/2023 नधा रण वष / Assessment Year : 2017-18 Sairam Nagril Sahkari Pat Sanstha Maryadit, At post Kerhala, Silod, Tq. Silod, Dist. Aurangabad Maharashtra – 431 112 PAN : AAKTS6296E Vs. ITO,Ward-1(4), Aurangabad Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 16-10-2023 passed by the ld. CIT(A) in National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2017-18. 2. I have heard both the sides and gone through the relevant material on record. It is seen that the assessment order in this case was passed u/s.143(3) of the Act determining total income at Rs.22.94 lakh against Nil income declared by the assessee. The ld. CIT(A) also dismissed the appeal by means of an ex parte order in the absence of the assessee. The ld. AR urged for restoration of the matter to the file of the Assessee by Shri Vilesh Dalya Revenue by Shri R.Y. Balawade Date of hearing 29-12-2023 Date of pronouncement 01-01-2024 ITA No. 1363/PUN/2023 Sairam Nagril Sahkari Pat Sanstha Maryadit 2 Assessing Officer for a fresh assessment because the assessee was incapacitated to participate in the proceedings before the learned authorities for the reasons beyond its control. In view of the facts obtaining in the instant case where both the assessment as well as the first appellate orders have been passed in the absence of the assessee, and considering the request made on behalf of the assessee, I am of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the AO with a direction to pass the assessment order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his case in the fresh assessment. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 01 st January, 2024. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 01 st January, 2024. Satish ITA No. 1363/PUN/2023 Sairam Nagril Sahkari Pat Sanstha Maryadit 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The Pr.CIT concerned 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, SMC, Pune / DR, ITAT, Pune 5. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 29-12-2023 Sr.PS 2. Draft placed before author 01-01-2024 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *